School : CLARIN NATIONAL HIGH SCHOOL

Subject Group : SPECIALIZED SUBJECT

Subject : BUSINESS MATH (ABM)

No. of Days
Quarter Most Essential Learning Competencies (MELC)
Taught
Quarter 1
Express:
a. fractions to decimal and percent forms
b. decimals to fractions and percent forms 4
c. percent to fractions and decimal forms (ABM_BM11FO-Ic-4)
Give real-life situations to illustrate fractions, decimals, and percent

Identify the different kinds of proportions and write examples of real-life

situations for each 4
Solve problems involving direct, inverse and partitive proportion
Differentiate Mark-on, Markdown and Mark-up obtain Mark-on, Mark-down,
and Mark-up given price of a product 4
Differentiate mark-up from margins
Describe how gross margins is used in sales
Compute single trade discounts and discount series 4

Differentiate profit from loss

Illustrate how profit is obtained and how to avoid loss in a given transaction 4

Determine the break-even point

Compute interest specifically as applied to mortgage, amortization, and on 444 8
services/utilities and on deposits and loans
Illustrate the different types of commissions
Compute commissions on cash basis and commission on installment basis 4 4
Solve problems involving interests and commissions
Quarter 2
Define salary, wage, income, benefits
448
Compute gross and net earnings
Define each of the benefits given to wage earners
Distinguish taxable from nontaxable benefits 8
Enumerate the standard deductions with the corresponding computation
Identify the variables needed in the computation of the overtime
4
Compute overtime pay
Use E- spread sheet in the computation of salary and overtime pay 4
Present graphical representation of the details or particulars of the salary.
Compare the forms (textual, tabular and graphical) of business data. 4
Analyze and interprets the data presented in the table using measures of
central tendency and variability and tests of significant differences
Describe the different kinds of graphs and its essential parts for data 4
presentation.
Give a set of business data; identify the graphs to be used 4

Analyze and interpret the data presented in a graph/table 4